本文選題：稅源專業(yè)化管理　切入點(diǎn)：永春地稅　出處：《華僑大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：2012年的福建地稅稅源專業(yè)化管理的涉及面很廣,主要包括兩個(gè)方面:一個(gè)是征管手段和征管模式,另一個(gè)是稅收機(jī)構(gòu)和征收人員。征管手段是以信息化為支撐,強(qiáng)調(diào)科技興稅;目前國(guó)家稅務(wù)總局已經(jīng)有一個(gè)指導(dǎo)性的征管模式,并在稅收征管實(shí)踐中不斷進(jìn)行充實(shí)和完善。稅收機(jī)構(gòu)設(shè)置的科學(xué)性、合理性,有助于提高稅務(wù)人員的配置效率,有助于深化稅收征管改革,為提高稅收征管質(zhì)量和效率奠定基礎(chǔ)。本文深入總結(jié)和系統(tǒng)分析了福建省永春縣地方稅務(wù)局是如何進(jìn)行稅源專業(yè)化管理的,并通過(guò)調(diào)查問(wèn)卷對(duì)稅源專業(yè)化管理的薄弱環(huán)節(jié)、存在問(wèn)題進(jìn)行分析,同時(shí)借鑒其他地區(qū)關(guān)于稅源專業(yè)化管理的具體措施、經(jīng)驗(yàn)和教訓(xùn),總結(jié)永春縣地稅局在稅源專業(yè)化管理方面的經(jīng)驗(yàn),分析存在的問(wèn)題,結(jié)合實(shí)際,為稅源專業(yè)化管理方向提供研究支撐。本選題從機(jī)構(gòu)改革角度,采用調(diào)查問(wèn)卷的形式,對(duì)稅源專業(yè)化改革前后的數(shù)據(jù)進(jìn)行對(duì)比分析,以便于探討地稅系統(tǒng)稅源專業(yè)化管理的方向與目標(biāo),在研究視角上有創(chuàng)新。稅源專業(yè)化管理是一項(xiàng)系統(tǒng)而又復(fù)雜的工程,政府則是該項(xiàng)工程的主體,建立一套科學(xué)合理的稅務(wù)機(jī)構(gòu)運(yùn)行體系,是稅收制度改革的重要內(nèi)容,也是稅務(wù)機(jī)關(guān)適應(yīng)新的經(jīng)濟(jì)社會(huì)發(fā)展形勢(shì),推進(jìn)依法治稅工作的客觀要求。本文以永春地稅2012年進(jìn)行的機(jī)構(gòu)改革為例,輻射全國(guó),結(jié)合“營(yíng)改增”的試點(diǎn),參考各類文獻(xiàn),借鑒其他地區(qū)關(guān)于稅源專業(yè)化管理的具體措施、經(jīng)驗(yàn)及教訓(xùn),來(lái)探討稅源專業(yè)化改革下,地稅系統(tǒng)前進(jìn)的方向與路線,并為學(xué)界研究機(jī)構(gòu)改革提供實(shí)證研究。
[Abstract]:Fujian Local Taxation Tax professional management in 2012 is a very broad, mainly includes two aspects: one is the means of tax collection and administration mode, the other is a tax collection agencies and personnel. The means of collection is based on information technology support, emphasizing technology tax; the current state administration of Taxation has a guiding administration in the practice of tax collection and administration mode, and continue to enrich and perfect. Science, tax organization rationality, help to improve the tax personnel allocation efficiency, help to deepen the reform of tax collection and management, lay the foundation for improving the quality and efficiency of tax collection and management. This paper summarizes and analyzes the system of Yongchun County of Fujian Province Local Taxation the bureau is how to carry out the specialized management of tax sources, and through the questionnaire of tax professional management weaknesses, analysis of existing problems, and learn from other regions on the tax source professional tube The specific measures of science, experience and lessons, summed up the local tax bureau of Yongchun County in the sources of professional management experience, analysis of the existing problems, combined with the actual research, provide support for the specialized management of tax sources. This topic from the angle of institutional reform, using the form of questionnaire, before and after the reform of tax professional data comparison analysis, discussion and goal of tax system, tax professional management direction for innovation, in the perspective of research. Tax professional management is a systematic and complex project, the government is the main body of the project, to establish a scientific and reasonable tax agency operation system is an important part of the reform of the tax system. The tax authorities is to adapt to the new situation of economic and social development, promote the objective requirements of tax according to law. In this paper, the local tax bureau in Yongchun 2012 institutional reform as an example, radiation throughout the country, with the" Based on all kinds of literatures, and referring to specific measures, experiences and lessons from other areas, we will discuss the direction and route of the land tax system under the reform of tax source, and provide empirical research for the reform of academic institutions.

【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F812.42

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